The Impact of Self-Efficacy on Accountants' Behavioral Intention to Adopt and Use Accounting Information Systems

2019 ◽  
Vol 34 (3) ◽  
pp. 31-46
Author(s):  
Adel A. Alamin ◽  
Carla L. Wilkin ◽  
William Yeoh ◽  
Matthew Warren
Keyword(s):  
Behavioral Intention ◽  
Financial Management ◽  
Self Efficacy ◽  
Business Processes ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Intention To Adopt ◽  
Use Of Technology ◽  
The Impact

ABSTRACT Digitalization increasingly affects the accounting profession as it engages with pervasive technologically enabled systems that support business processes and financial management. Given these systems commonly result in less than voluntary use, mandating compliance is challenging. In this context, it is important to understand the attitudes of prospective users, as their negativity may waste resources through ambivalence, frustration, and under-use. Our study of Libyan accountants shows that in adopting a mandated technologically enabled accounting information system, they were influenced by a range of perceptional, dispositional, and environmental factors. By combining components of the unified theory of acceptance and use of technology with institutional theory, results show that 63.4 percent of the variance regarding behavioral intention is attributable to self-efficacy, effort expectancy, coercive, and mimetic pressures. Our findings confirming the significance of self- efficacy and disconfirming experience support calls to consider the influence of self-efficacy upon the use of restrictive decision aids.

scholarly journals USE OF TECHNOLOGY APPROPRIATE TO BATIK'S SMALL MEDIUM ENTERPRISES UP CLASS THROUGH E-CATALOG

2018 ◽  
Vol 2 (03) ◽  
Author(s):  
Dodik Jatmika ◽  
Mardiana Andarwati
Keyword(s):  
User Satisfaction ◽  
Accounting Information ◽  
Appropriate Technology ◽  
Accounting Information Systems ◽  
Use Of Technology ◽  
Negative Effect ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Population Numbers

The purpose of this study was to find out the effect of using appropriate technology on batik UKM going up the class through e-catalog. The population of this study is the owner and batik maker and business manager of batik in Trenggalek Regency with a total of 107 people, and from all population numbers sampled. The results of the study indicate that the use of appropriate technology influences the E-catalog. The use of appropriate technology has a direct negative effect on UKM in high-grade batik. The e-catalog has an effect on UKM in batik up the class. The use of appropriate technology has an effect on UKM in hand-painted batik going up the class through e-catalog. Recommendations for researchers who will research appropriate technology and e-catalogs for batik are advised to look for implications for the impact on user satisfaction of accounting information systems. Keywords: appropriate technology, UKM go up to class, e-catalog

scholarly journals THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS ON UNDERSTANDING BUSINESS PROCESSES

2021 ◽  
Vol 30 (30 (1)) ◽  
pp. 164-170
Author(s):  
Laura Barna ◽  
Bogdan Ionescu
Keyword(s):  
Information Systems ◽  
Business Processes ◽  
Positive Impact ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Advantages And Disadvantages ◽  
Efficiency And Effectiveness ◽  
The Impact ◽  
Over Time

The business environment has evolved over time, so that it has become a dynamic and hyper-competitive environment. The business environment presents many risks. The purpose of the risks is to highlight the success or failure in the business, because some risks are inevitable and some risks can be controlled by companies. For a company to succeed and survive in a dynamic and hyper-competitive business environment, they must find and introduce radical and incremental innovations simultaneously. Over time, many small, medium and big companies have succeeded in implementing accounting information systems, in order to make their activity more efficient. Investing in accounting systems has a positive impact on the company because they improve the efficiency and effectiveness of the organization, as well as increase the performance. Increasing efficiency and effectiveness means better management and dissemination of information within the company, so that employees have easier access to information and based on them to take the best decisions. The research method used was quantitative using the questionnaire based on which we identified the main advantages and disadvantages of using accounting information systems, as well as the influence of these systems on the organization and the criteria underlying the choice of these systems. The most relevant results we obtained through our research were: accounting information systems offer both advantages and disadvantages, these systems improve the performance of the organization, and the criteria for choosing these systems depends most on the speed of implementation of the systems.

Pengembangan Sistem Informasi Siklus Pendapatan pada PT XYZ (Pendekatan Studi Kasus)

2014 ◽  
Vol 5 (1) ◽  
pp. 12-19
Author(s):  
Yohannes Kurniawan ◽  
Janastasha Christie Parapaga
Keyword(s):  
Information System ◽  
Information Systems ◽  
Business Processes ◽  
Design Method ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Analysis And Design ◽  
Research Goal ◽  
Revenue Cycle

The research goal is to identify and analyze the need of accounting information system related to the revenue cycle at PT XYZ. This paper designing the useful of accounting information systems to support the current business processes, especially on the revenue cycle process. The design method is an Object Oriented Analysis and Design (OOAD) which refers to the modeling and design requirements discipline. And the result achieved by analysis and design of accounting information systems can support current activities of the revenue cycle, especially for the documentation and store of transaction data, and generate reports in accordance with company requirements. Conclusions derived from the analysis and design is the implementation of a webbased application that can help PT XYZ to do the work in different places, such as marketing office, head office and especially at the exhibition. Index Terms - Accounting Information System, revenue cycle, OOAD 

Accounting Information Systems in Public Sector towards Blockchain Technology Application: The Role of Accountants’ Emotional Intelligence in the Digital Age

2021 ◽  
Vol 12 (1) ◽  
pp. 73-94
Author(s):  
Pham Quang Huy ◽  
Vu Kien Phuc
Keyword(s):  
Emotional Intelligence ◽  
Public Sector ◽  
New Technology ◽  
Accounting Information ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Technology Application ◽  
Public Sector Organization ◽  
Blockchain Technology ◽  
The Impact

Abstract This research ferreted out to inspect the interconnection between emotional intelligence (EI), Blockchain technology application (BLO) and the effectiveness of Accounting information system (AIS). Survey-based data obtained from 412 respondents were applied to validate the model hypotheses. Building on the statistical analysis with the support of SPSS 25.0 and SMART- PLS (partial least squares) 3.2.8 software package, the model results inferred the impact of EI on BLO. Besides, the outputs of the study accentuated on the importance of BLO on the effectiveness of AIS. These significant additions will optimistically inspire other scholars to carry on exploring the relationship between EI and BLO in enhancing the effectiveness of AIS in research settings as well as in explaining the results. On the other hand, taking these results into consideration could promote much better solutions for issues relevant to EI and new technology application among public sector organization (PSO) in term of increasing the performance of AIS.

The moderating role of cultural factors in the adoption of mobile banking in Brazil

2019 ◽  
Vol 11 (1) ◽  
pp. 63-81 ◽  
Author(s):  
Alexandre da C. Goularte ◽  
Silvia Novaes Zilber
Keyword(s):  
Theoretical Model ◽  
Behavioral Intention ◽  
Cultural Dimensions ◽  
Mobile Banking ◽  
Content Type ◽  
Five Dimensions ◽  
Cultural Variables ◽  
Use Of Technology ◽  
Country Culture ◽  
The Impact

Purpose This study aims to evaluate the impact of country culture, represented by Hofstede cultural dimensions, in the adoption of Brazilian mobile banking services. Design/methodology/approach Based on the replication of a theoretical model previously tested in Mozambique (Africa) that combines the extended version of the unified theory of acceptance and use of technology (UTAUT2) with the five Hofstede cultural dimensions, this study tested that model in another emerging country, Brazil, using partial least squares (PLS) as a modeling method. Findings Replication showed that the cultural dimensions do not present strong significance in the moderation of the use of mobile banking. In fact, out of the five dimensions tested, three were not significant and two showed weak significance (p < 0.10): collectivism and short-term orientation. Those results, contrasting with that one presented by Baptista and Oliveira (2015), made sense under Ajzen’s theory (1991) – the TPB, leading to the conclusion that the moderation of cultural dimensions on behavior use is not applicable. Originality/value The authors concluded that the tested model may not be adherent, finding a theoretical gap to be explored in future studies: the moderation of the behavioral intention by cultural variables proposed by Hofstede. That finding supported the proposition of a new theoretical model, which considers the moderation of cultural dimensions in another place: behavioral intention to use mobile banking instead of the behavior use, as proposed by Baptista and Oliveira (2015). So, based on the research results and based on some authors cited in this study (Choi et al., 2014; Chou, 2013; Srite and Karahanna, 2006), it is proposed to insert Hofstede cultural variables as moderators of independent variables on the behavioral intention.

The Use of Modified Unified Theory of Acceptance and Use of Technology to Predict the Behavioural Intention Toward Website

2014 ◽  
Vol 568-570 ◽  
pp. 1586-1592 ◽  
Author(s):  
Indrawati
Keyword(s):  
Behavioral Intention ◽  
Educational Institution ◽  
Survey Method ◽  
Unified Theory ◽  
Key Factors ◽  
Utaut Model ◽  
Use Of Technology ◽  
Stake Holder ◽  
Facilitating Conditions ◽  
The Impact

The availability of website for an institution is very important, especially for an educational institution just like ABC University. The website can become a mean of communication from the institute to its stake holder: students, parents, industries, lecturers, administrators, and government or from the stakeholders to the institution. The availability of website is also important to increase the image of the institution, since there is university web ranking published by WeboMatrix. ABC University has already built its website and communicated, socialized as well the availability of its website to all students, lecturers, and administrator. So far the adoption of the websites by students, lecturers, and administrators especially by using the Modified Unified Theory of Acceptance and Use of Technology (UTAUT) model has not been explored. This lack of knowledge motivated the researcher to conduct this study. This study investigates the key factors that affect the behavioral intention and used behavior of customers toward the use of the website in ABC University Indonesia. The approach employed for this study is based on a modified unified theory of acceptance and use of technology (UTAUT) model. A survey method was employed to gather data from 310 respondents coming from the students, lecturers, administrator, and management. The collected data was analyzed using a quantitative investigation. The partial least squares (PLS) method was used to quantitatively evaluate the impact of the key constructs of the modified UTAUT model. This research clearly confirmed that modified UTAUT model which consists ofperformance expectancy, effort expectancy, social influence, facilitating conditions, andcontentcan be used to determinebehavioral intentionof consumers to use Website.

Using UTAUT 2 model to predict mobile app based shopping: evidences from India

2017 ◽  
Vol 9 (3) ◽  
pp. 248-264 ◽  
Author(s):  
Preeti Tak ◽  
Savita Panwar
Keyword(s):  
Behavioral Intention ◽  
Mobile Apps ◽  
Smart Phone ◽  
Mobile App ◽  
Content Type ◽  
Use Of Technology ◽  
Usage Behavior ◽  
Managerial Implications ◽  
Facilitating Conditions ◽  
The Impact

Purpose The purpose of this paper is to understand antecedents of app-based shopping in an Indian context. The paper has used unified theory of acceptance and use of technology (UTAUT) 2 model for examining the impact of various constructs on behavioral intention and usage behavior of smart phone users toward the mobile shopping apps. Design/methodology/approach The constructs were tested and validated by means of a structured questionnaire which was administered on a sample of 350 mobile app shoppers in Delhi. AMOS 20 was used to analyze the collected data. Findings The study revealed that hedonic and habit are the strongest predictors of users’ behavioral intention to use mobile apps for shopping. Respondents are also influenced by the deals that are being offered by the marketers. The research also suggests that facilitating conditions help in usage of mobile apps for shopping. Research limitations/implications Managerial implications simplifying the interface which would encourage the less technologically advanced individuals to use mobile apps. Hedonic element of shopping through mobile apps should also be enhanced. Originality/value This study contributes to the research on intentions and usage behavior of consumer technologies by adopting UTAUT 2 model to explain the intentions and usage behavior toward mobile apps for shopping. The paper also measured the role of deals in influencing the consumers.

The Impact of Accounting Information Systems on Performance Management in the Banking Sector

2021 ◽  
pp. 1-15
Author(s):  
Bilal Khalid ◽  
Michal Kot
Keyword(s):  
Information Systems ◽  
Financial Performance ◽  
Performance Management ◽  
Banking Sector ◽  
Accounting Information ◽  
Business Environment ◽  
Accounting Information Systems ◽  
Management Techniques ◽  
The Impact

This study investigated the impact of Accounting Information Systems (AIS) on performance management in Thailand’s banking sector. The study was necessitated by the need to understand the financial performance of banks in Thailand in application of advanced management techniques, business developments, growth of the current contemporary business environment and the intensive competitive business environment in the banking sector.

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